The acreage assessment will be levied, collected and reported in the same manner as ad valorem taxes. Report and remittance will be made directly to the Alabama Forestry Commission, in accordance with the schedule established in Code of Ala. 1975, § 40-5-36. This rule applies to administration and collection procedures and not to exemptions.
Author: Linda Breland
Ala. Admin. Code r. 390-X-3-.01
Statutory Authority:Code of Ala. 1975, §§ 9-13-188, etseq.